Import One-Stop-Shop (IOSS) – VAT on Low-Value Imports

The Import One-Stop-Shop (IOSS) is an EU scheme effective from 1 July 2021 that simplifies VAT collection on consignments with an intrinsic value of up to EUR 150 imported from third countries into the EU. Simultaneously, the previous VAT exemption for imports up to EUR 22 was abolished.

• Objective: Equal VAT treatment for EU and non-EU suppliers (level playing field)
• Mechanism: VAT is collected upfront at the point of sale; import takes place VAT-exempt
• Threshold: EUR 150 intrinsic value (customs value) per consignment
• Registration obligation: Either directly or via an EU-established intermediary

Prior to 2021, a VAT exemption applied to imports valued up to EUR 22, which led to widespread abuse – particularly by non-EU suppliers deliberately under-declaring the value of goods. EU Commission estimates suggested member states were losing billions in VAT revenue annually.

The reform was enacted through Directive (EU) 2017/2455 and the supplementary Directive (EU) 2019/1995. Originally planned for 1 January 2021, the rules entered into force on 1 July 2021 due to the COVID-19 pandemic. Non-EU suppliers must either register in an EU member state or appoint an EU-established intermediary.

IOSS applies to:

• Consignments with an intrinsic value up to EUR 150
• Imports from third countries or territories
• B2C transactions (end consumers in the EU)
• Electronic interfaces/marketplaces as deemed supplier (Art. 14a VAT Directive)

Not applicable for:

• Goods subject to excise duty (e.g. alcohol, tobacco)
• Consignments valued above EUR 150 (standard customs procedure)
• B2B transactions

Note: From 1 July 2026, the EUR 150 customs duty exemption for imported low-value consignments will be abolished. IOSS-relevant goods will then be subject to customs duties in addition to VAT.

• IOSS registration in the chosen EU member state (or via intermediary for non-EU businesses)
• Collection and display of destination member state VAT at point of sale
• Monthly IOSS VAT return
• Provision of IOSS number to customs authority for VAT-exempt import
• Separate record-keeping of IOSS supplies (10-year retention obligation)
• Intermediary requirement for non-EU businesses without a mutual assistance agreement on VAT (currently only Norway)
• Deemed Supplier Rule (Art. 14a VAT Directive): Electronic interfaces (marketplaces) facilitating distance sales of imported goods up to EUR 150 are treated as suppliers and must collect and remit VAT via IOSS

Bidirectional duplicate cleaned up.

3 corrections:
- Incorrect date for COVID-19 postponement in key_dates
- meta_desc_de: 'Zollfreigrenze' (customs exemption) instead of 'MWST-Freigrenze' (VAT exemption)
- Official URL returns 404 error
3 updates:
- Missing ViDA entries in key_dates
- Missing reference to EUR 150 customs duty exemption removal from July 2026
- last_amended outdated — ViDA amendments missing
3 clarifications.
1 note.